No. 50/2017 -Customs, dated the 30th June, 2017
Please find below notification from customs No.50/2017 dt.30.07.2017 superseding customs notification No. 12/2012 -Customs, dated the 17th March, 2017.
Customs Notification No. 50 /2017 dated 30th June, 2017
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Any Chapter (a) Buckles, “D” Rings and “O” Rings, eyelets, Nil - 32 hooks and eyes, rivets, studs, decorative fittings
and metal trimmings;
(b) Buttons and snap fasteners, zip fasteners including zippers in roll, sliders and end stoppers;
(c )Velcro Hook, Velcro tapes and Loop tape;
(d) Elastic Tape, adhesive tape and reinforcement tape;
(e) Stamping foil;
(f) Sewing Thread;
(g) Locks including magnetic locks;
(h) Metal handles, handle fittings, handle holder, Metal Frames, dog hooks, logos all types, ring binders, key hooks, key rings, key holders, push clip, chains, Pullers , parts of pullers, hinges and magnetic snaps;
(i) Glove liners;
(j) Loop rivets and loop oval;
(k) Polishes, creams and shoe finishes in any form;
(l) Lining, interlining and reinforcement materials;
(m) Insoles or mid-soles and sheets therefor;
(n) Shanks and welts;
(o) Toe Caps and toe puffs and counters or Thermoplastic sheets;
(p) Synthetic or polymeric foam;
(q) packaging boxes/envelops/pouches of all types;
(r) Ribs
(s) adhesives;
(t) Unit soles and sheets of Polyurethane, Thermoplastic rubber, Polyvinyl Chloride, Thermoplastic Polyurethane, Phylon, Nitrile Butadiene Rubber, Styrene Butadiene Rubber for soles including Polyurethane paint, colour paste and pigments;
(u) heels;
(v) leather board;
(w) saddle tree;
(x) nylon mesh
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(y) Fittings, snaps of metals or alloys;
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(z) Metal fittings / embellishments, webbing of
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any material for making harness and saddler
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items;
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(za) Stirrup of any material and stirrup bars used
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for making Saddle Tree;
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(zb) Nylon polyester/PVE mesh and fabrics for
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making non-leather harness and saddler items;
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(zc) Beading material – synthetic / leather /
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fabric;
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(zd) Chatons / stones / beads / crystals as
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decorative items;
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(ze) Shoe laces;
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(zf) Stretch fabric for shoe uppers;
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(zg) Cork sheets for soles covering soles and
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insoles;
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(zh) Artificial fur and alarm tag;
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(zi) Buckle;
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(zj) Plastic clear sheets;
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(zk) Magnets for use in leather goods;
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(zl) Inlay cards;
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(zm) Synthetic material/synthetic leather;
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(zn) Reflective tapes/Fashion tapes;
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(zo) Micropak labels and Polyethylene Sheets;
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(zp) Protective steel toe cap and steel Mid sole
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313.
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Any Chapter
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(a) Zipper, fastener and slider ;
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Nil
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-
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33
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(b) Lace;
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(c )Velcro tape;
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(d) Elastic tape, curtain tape and edgeband tape;
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(e ) Curtain hook;
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(f) Button and eyelet;
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(g) Tassel;
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(h) Bead and sequin;
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(i) Insert;
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(j) Sample fabric of total length upto 500 Meters
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imported during one financial year
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(k) Embroidery threads;
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(l) Sewing threads;
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(m) Poly wadding materials;
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(n) Quilted wadding materials;
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(o) Printed bags;
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(p) Fusible embroidery motifs or prints;
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(q) Anti-theft devices like labels, tags and
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sensors;
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(r) Pin bullets for packing, plastic tag bullets,
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metal tabs, bows, ring and slider and rings
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314.
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5201
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All goods
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Nil
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-
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-
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315.
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5202
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All goods
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Nil
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-
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-
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316.
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5301
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All goods
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Nil
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-
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-
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317.
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5303 10
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Raw jute
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5%
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-
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-
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318.
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5401,
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All goods, other than those of nylon
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5%
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-
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-
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5402,
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5403,
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5404,
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54050000 or
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5406
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319.
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5402,
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All goods of nylon
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7.5%
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-
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-
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5403,
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5404,
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54050000 or
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5406
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320.
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5402 19 90
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Nylon 66 filament
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2.5%
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-
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-
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5402 52 00
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Polyester yarn-Anti Static Filament
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5503 11 00
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Aramid Flame Retardant Fibre
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5503 11 00
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Para- aramid Fibre
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5503 19 00
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Nylon Staple Fibre
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5503 19 00
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Nylon Anti Static Staple fibre
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5503 30 00
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Modacrylic fibre
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5504 10 00
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Flame Retardant Viscose Ryon Fibre
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321.
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5501 to 5510
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All goods, other than those of nylon
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5%
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-
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-
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322.
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5501 to 5510
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All goods, of nylon
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7.5%
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-
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-
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323.
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5511
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All goods
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10%
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-
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-
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324.
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Any Chapter
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Monofilament long line system for tuna fishing
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5%
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-
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34
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325.
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5404 19 90
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Monofilament yarn
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5%
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-
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35
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326.
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56031100
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Hydrophilic Non-Woven, Hydrophobic Non-
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5%
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-
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9
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Woven, imported for use in the manufacture of
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Adult Diapers
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327.
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57
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Samples of hand knotted carpets
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Nil
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-
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36
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328.
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5902 20
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Polyester tyre cord fabric
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5%
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-
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-
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329.
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6001
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10
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or
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Pile fabrics for the manufacture of toys
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10%
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-
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9
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6001 92
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330.
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6310
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All goods
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5%
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-
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-
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331.
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64
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or
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any
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The following goods for use in the leather
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other Chapter
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industry, namely :-
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(1) Parts, consumables and other items
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10%
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-
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-
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specified in List 8
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(2) Other parts, consumables and items
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10%
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-
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37
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specified in List 9
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332.
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Any Chapter
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Parts of umbrella, including umbrella panels
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5%
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-
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-
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333.
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68, 82 or 84
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Moulds (including chassis for the manufacture
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Nil
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-
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38
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of semi-conductor devices), tools (excluding
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tungsten carbide micro PCB drills) and dies, for
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the manufacture of parts of electronic
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components or electronic equipments
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334.
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68, 72 or 85
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The following goods, namely:-
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5%
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-
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9
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(1) Graphite Felt or graphite pack for growing
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silicon ingots;
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(2) Thin steel wire used in wire saw for slicing
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of silicon wafers
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335.
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6802 10 00,
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All goods, other than goods mentioned at serial
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10%
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-
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-
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6802 21 10,
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numbers 336 and 337
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6802 21 20,
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6802 21 90,
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25
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6802 23 10,
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6802 23 90,
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6802 29 00,
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6802 91 00,
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6802 92 00,
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6802 93 00
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336.
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6802 10 00,
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Marble slabs
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20%
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-
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-
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6802 21 10,
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6802 21 20,
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6802 21 90,
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6802 91 00,
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6802 92 00
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337.
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6802 23 10,
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Granite slabs
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20%
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-
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-
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6802 23 90,
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6802 29 00,
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6802 93 00
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338.
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6902 or 6903
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All goods
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5%
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-
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-
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339.
|
70
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Toughened glass with low iron content and
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5%
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-
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9
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transmissivity of minimum 91% and above, for
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use in solar thermal collectors or heaters
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340.
|
70
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Solar tempered glass or solar tempered (anti-
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5%
|
-
|
9
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reflective coated) glass for use in manufacture of
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solar cells/panels/modules
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341.
|
70
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Preform of silica for use in the manufacture of
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Nil
|
-
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9
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telecommunication grade optical fibres or
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optical fibre cables.
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342.
|
7001 00 10
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All goods
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5%
|
-
|
-
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343.
|
7015
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Rough ophthalmic blanks, for manufacture of
|
5%
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-
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-
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optical lenses
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344.
|
71
|
The following goods, namely:-
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(i) Raw pearls;
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5%
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-
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-
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(ii) Rubies, emeralds and sapphires, unset
|
Nil
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-
|
-
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and imported uncut
|
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345.
|
71
|
Rough diamonds (industrial or non- industrial)
|
Nil
|
-
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-
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346.
|
71
|
Rough coloured gemstones
|
Nil
|
-
|
-
|
|
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|
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347.
|
71
|
Rough semi-precious stones
|
Nil
|
-
|
-
|
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348.
|
7103
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Pre-forms of precious and semi-precious stones
|
Nil
|
-
|
-
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349.
|
71
|
Cut and polished coloured gemstones
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2.5%
|
-
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-
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350.
|
71
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Diamonds including lab grown diamonds-semi-
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2.5%
|
-
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-
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processed, half-cut or broken
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|
351.
|
71
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Non-industrial diamonds including lab-grown
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2.5%
|
-
|
-
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diamonds(other than rough diamonds)
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|
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|
352.
|
71
|
Current coins of the Government of India
|
Nil
|
-
|
-
|
|
353.
|
|
Foreign currency coins when imported into India
|
|
|
|
|
71
|
by a Scheduled Bank
|
Nil
|
-
|
39
|
354.
|
71
|
Gold dore bar, having gold content not
|
9.35%
|
-
|
9 and 40
|
|
|
exceeding 95%
|
|
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|
355.
|
71
|
Silver dore bar having silver content not
|
8.5%
|
-
|
9 and 40
|
|
|
exceeding 95%
|
|
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|
356.
|
71or 98
|
(i) Gold bars, other than tola bars, bearing
|
10%
|
-
|
41
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|
|
manufacturer’s or refiner’s engraved serial
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|
|
|
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number and weight expressed in metric units,
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and gold coins having gold content not below
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|
|
|
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99.5%, imported by the eligible passenger
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(ii) Gold in any form other than (i), including
|
10%
|
-
|
41
|
|
|
|
tola bars and ornaments, but excluding
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ornaments studded with stones or pearls
|
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|
357.
|
71 or 98
|
|
Silver, in any form including ornaments, but
|
10%
|
-
|
41
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|
|
excluding ornaments studded with stones or
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pearls, imported by the eligible passenger
|
|
|
|
358.
|
71
|
|
(i) Gold bars, other than tola bars, bearing
|
10%
|
-
|
-
|
|
|
|
manufacturer’s or refiner’s engraved serial
|
|
|
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|
|
number and weight expressed in metric units;
|
|
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|
|
(ii) Gold coins having gold content not below
|
10%
|
-
|
-
|
|
|
|
99.5% and gold findings, other than imports of
|
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such goods through post, courier or baggage.
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Explanation.- For the purposes of this entry,
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“gold findings” means a small component such
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as hook, clasp, clamp, pin, catch, screw back
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used to hold the whole or a part of a piece of
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jewellery in place.
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359.
|
71
|
|
(i) Silver, in any form, other than medallions and
|
10%
|
-
|
-
|
|
|
|
silver coins having silver content not below
|
|
|
|
|
|
|
99.9% or semi-manufactured forms of silver
|
|
|
|
|
|
|
falling under sub-heading 7106 92;
|
|
|
|
|
|
|
(ii) Medallions and silver coins having silver
|
10%
|
-
|
-
|
|
|
|
content not below 99.9% or semi-manufactured
|
|
|
|
|
|
|
forms of silver falling under sub-heading 7106
|
|
|
|
|
|
|
92, other than imports of such goods through
|
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|
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|
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post, courier or baggage.
|
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|
|
Explanation. - For the purposes of this entry,
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silver in any form shall not include foreign
|
|
|
|
|
|
|
currency coins, jewellery made of silver or
|
|
|
|
|
|
|
articles made of silver.
|
|
|
|
360.
|
7104
|
|
Rough synthetic gemstones
|
Nil
|
-
|
-
|
|
|
|
|
|
|
|
361.
|
7104
|
|
Rough cubic zirconia
|
Nil
|
-
|
-
|
|
|
|
|
|
|
362.
|
7104
|
|
Polished Cubic zirconia
|
5%
|
-
|
-
|
|
|
|
|
|
|
363.
|
711011
|
or
|
Platinum
|
10%
|
-
|
-
|
|
71101900
|
|
|
|
|
|
364.
|
71103100,
|
|
Rhodium
|
2.5%
|
-
|
-
|
|
711039 00
|
|
|
|
|
|
365.
|
72
|
|
All goods other than goods mentioned against
|
10%
|
-
|
-
|
|
|
|
serial number 371
|
|
|
|
366.
|
72 (except
|
|
All goods other than the following:-
|
5%
|
-
|
-
|
|
7202 60 00,
|
|
(i) goods mentioned against serial numbers 367,
|
|
|
|
|
7208, 7209,
|
|
368, 369, 370, 371, and 376;
|
|
|
|
|
7210, 7211,
|
|
(ii) seconds and defectives of goods falling
|
|
|
|
|
7212, 7225
|
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under Chapter 72
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3090, 7225
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4019, 7225
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50 or 7225
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9900)
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